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财政补贴是政府将已取得的部分财政收入无偿转移给补贴接受者,是单方面的、无偿的支付,也是一种“负的税收”。在性质上,财政补贴属于财政转移支付的范畴,其功能在于弥补市场机制的不足,是国民收入的再分配活动,在收入分配、宏观调控等方面极具价值与意义。然则,时下我国财政补贴刚性、补贴不规范等问题突出。而在税法上,财政性补贴根据不同情况可能是不征税收入,也可能是免税收入,还可能是应税收入,故而有着不同的评估标准和评价机制。在市场经济体制下,财政补贴应以公共利益为准则①,坚持合理、适度的原则。财政补贴的税法规制应遵循量能课税、受比例原则约束,并对收入类型作区别处理。
The financial subsidy is that the government transfers part of the fiscal revenue it has obtained to the recipients of subsidies on a voluntary basis. It is a unilateral and unpaid payment as well as a “negative tax.” In nature, financial subsidies fall into the category of financial transfer payments. Their function is to make up for the deficiencies in the market mechanism and to redistribute national income. They are of great value and significance in terms of income distribution and macro-control. However, nowadays, the problems of rigid financial subsidies and irregular subsidies in China are prominent. In the tax law, depending on the circumstances, the fiscal subsidies may not be taxable income, taxable income may also be taxable income, and therefore have different evaluation criteria and evaluation mechanisms. Under the market economy system, financial subsidies should be guided by the public interest. ① The principle of reasonableness and appropriateness should be adhered to. Tax subsidies should follow the tax rules and regulations can be taxed, subject to the principle of proportionality, and to distinguish between income types.